Insight into your VAT adjustment 2023
At the end of each year, you must calculate the VAT correction for private use and process it in the last VAT return for that year. Under Dutch VAT legislation, there are several correction methods for the taxation of the different types of private use.
On these pages we describe the corrections provided for the Dutch VAT rules. The various adjustments are described in outline form, giving you a good overview of the current state of affairs. Below, you will find the various methods and we will discuss each subject in more detail on a follow-up page.
Do you still have questions about the application of the rules or the calculation of your VAT correction? Your PwC advisor will be pleased to help you.
Topics
VAT on hospitality
Total exclusion of VAT deduction on hospitality/catering costs.
The Dutch Decree on the Exclusion of VAT Deduction (‘BUA’)
The VAT correction based on the Dutch Decree on the Exclusion of VAT Deduction (‘Besluit Uitsluiting Aftrek omzetbelasting 1968').
Fictitious supplies
The VAT due on deemed supplies.
Adoption of an alternative position with regard to the VAT adjustment
With regard to the VAT adjustment, there are several possibilities for taking a position that differs from that taken by the Dutch Tax Authorities. We recommend that you always consult your PwC VAT adviser before taking such a position. PwC sees possibilities for taking an alternative position, for example in relation to company cars and the calculation of the threshold under the ‘BUA’.
Would you like to know more about alternative positions? Read all about it on this page
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